Emergency legislation which is aimed at helping some property buyers is expected to pass through the Scottish Parliament this week.
Normally people who have bought a new home without selling their old one are given 18 months to do so, to allow them to reclaim the 4% Additional Dwelling Supplement (ADS) tax, which is imposed on second properties. Due to the pandemic, many people have been left struggling to meet the deadlines to receive back the ADS they paid out. The new legislation proposes giving these buyers a further 9 months to complete this process.
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